Municipal accounts; municipal tasks by region and size class

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Municipal tasks Regions Municipal accounts in million of euros Revenues (million euros) Municipal accounts in million of euros Expenditures (million euros) Municipal accounts in million of euros Balance (million euros) Municipal accounts in euro/inhabitant Revenues (euro/inhabitant) Municipal accounts in euro/inhabitant Expenditures (euro/inhabitant) Municipal accounts in euro/inhabitant Balance (euro/inhabitant)
Escalated care 18+ The Netherlands 371 2,509 -2,138 21 140 -119
Noord-Nederland (LD) 63 271 -208 36 153 -117
Oost-Nederland (LD) 99 548 -449 26 145 -119
West-Nederland (LD) 141 1,264 -1,123 16 147 -130
Zuid-Nederland (LD) 69 427 -358 18 113 -95
Groningen (PV) 33 136 -103 55 226 -171
Fryslân (PV) 13 74 -61 20 112 -92
Drenthe (PV) 17 60 -44 33 120 -87
Overijssel (PV) 33 208 -175 28 175 -147
Flevoland (PV) 10 77 -67 22 170 -148
Gelderland (PV) 56 263 -208 26 123 -97
Utrecht (PV) 15 177 -162 11 126 -116
Noord-Holland (PV) 56 471 -415 19 158 -139
Zuid-Holland (PV) 67 543 -475 17 141 -124
Zeeland (PV) 3 73 -71 7 188 -180
Noord-Brabant (PV) 30 290 -260 11 110 -98
Limburg (PV) 39 137 -98 34 121 -87
Oost-Groningen (CR) 16 15 0 114 111 3
Delfzijl en omgeving (CR) 2 2 0 49 53 -3
Overig Groningen (CR) 15 118 -103 36 283 -246
Noord-Friesland (CR) 7 73 -67 20 223 -203
Zuidwest-Friesland (CR) 3 0 3 20 2 19
Zuidoost-Friesland (CR) 4 1 3 20 4 16
Noord-Drenthe (CR) 8 42 -34 39 212 -173
Zuidoost-Drenthe (CR) 1 19 -18 6 109 -103
Zuidwest-Drenthe (CR) 8 0 8 59 1 58
Noord-Overijssel (CR) 22 106 -84 57 273 -217
Zuidwest-Overijssel (CR) 2 28 -26 10 173 -163
Twente (CR) 10 74 -64 15 116 -101
Veluwe (CR) 36 103 -67 50 143 -93
Achterhoek (CR) 6 34 -28 15 85 -70
Arnhem/Nijmegen (CR) 9 123 -114 11 161 -149
Zuidwest-Gelderland (CR) 5 3 2 18 11 7
Utrecht (CR) 15 177 -162 11 126 -116
Kop van Noord-Holland (CR) 3 26 -23 7 67 -60
Alkmaar en omgeving (CR) 1 27 -26 2 105 -102
IJmond (CR) 0 1 0 1 3 -1
Agglomeratie Haarlem (CR) 3 64 -61 12 271 -259
Zaanstreek (CR) 1 22 -22 3 124 -121
Groot-Amsterdam (CR) 46 311 -264 31 211 -179
Het Gooi en Vechtstreek (CR) 2 21 -18 10 85 -75
Agglomeratie Leiden en Bollenstreek (CR) 12 61 -48 27 136 -108
Agglomeratie 's-Gravenhage (CR) 10 145 -135 10 158 -147
Delft en Westland (CR) 2 25 -22 10 101 -91
Oost-Zuid-Holland (CR) 9 30 -21 26 87 -61
Groot-Rijnmond (CR) 23 229 -205 16 152 -137
Zuidoost-Zuid-Holland (CR) 11 54 -43 28 141 -113
Zeeuwsch-Vlaanderen (CR) 0 1 0 4 8 -4
Overig Zeeland (CR) 2 73 -70 8 254 -246
West-Noord-Brabant (CR) 10 75 -65 16 115 -99
Midden-Noord-Brabant (CR) 3 62 -59 5 121 -116
Noordoost-Noord-Brabant (CR) 11 71 -61 16 105 -90
Zuidoost-Noord-Brabant (CR) 7 82 -76 8 102 -94
Noord-Limburg (CR) 7 59 -52 25 204 -179
Midden-Limburg (CR) 14 1 13 59 6 53
Zuid-Limburg (CR) 17 77 -59 29 127 -98
Flevoland (CR) 10 77 -67 22 170 -148
Fewer than 5,000 inhabitants 1 0 0 50 16 34
5,000 to 9,999 inhabitants 0 0 0 2 5 -3
10,000 to 19,999 inhabitants 8 3 5 10 4 6
20,000 to 49,999 inhabitants 140 153 -13 24 26 -2
50,000 to 99,999 inhabitants 99 345 -246 23 80 -57
100,000 to 149,999 inhabitants 26 501 -475 16 302 -286
150,000 to 249,999 inhabitants 30 758 -728 11 288 -276
250,000 inhabitants or more 67 748 -681 26 294 -268
Escalated care 18- The Netherlands 28 603 -575 2 34 -32
Noord-Nederland (LD) 1 62 -60 1 35 -34
Oost-Nederland (LD) 8 119 -110 2 31 -29
West-Nederland (LD) 11 326 -315 1 38 -37
Zuid-Nederland (LD) 7 96 -89 2 26 -24
Groningen (PV) 1 22 -21 2 36 -34
Fryslân (PV) 0 27 -27 0 41 -41
Drenthe (PV) 0 13 -13 0 26 -26
Overijssel (PV) 0 43 -43 0 36 -36
Flevoland (PV) 0 16 -16 0 35 -35
Gelderland (PV) 8 60 -52 4 28 -24
Utrecht (PV) 5 43 -38 4 31 -27
Noord-Holland (PV) 2 119 -117 1 40 -39
Zuid-Holland (PV) 4 151 -147 1 39 -38
Zeeland (PV) 0 13 -13 0 32 -32
Noord-Brabant (PV) 3 63 -60 1 24 -23
Limburg (PV) 4 33 -30 3 29 -26
Oost-Groningen (CR) 1 13 -12 8 95 -87
Delfzijl en omgeving (CR) 0 0 0 0 8 -8
Overig Groningen (CR) 0 8 -8 0 20 -20
Noord-Friesland (CR) 0 15 -15 0 44 -44
Zuidwest-Friesland (CR) 0 4 -4 0 30 -30
Zuidoost-Friesland (CR) 0 8 -8 0 42 -42
Noord-Drenthe (CR) 0 5 -5 0 23 -23
Zuidoost-Drenthe (CR) 0 5 -5 0 32 -32
Zuidwest-Drenthe (CR) 0 3 -3 0 21 -21
Noord-Overijssel (CR) 0 11 -11 0 29 -29
Zuidwest-Overijssel (CR) 0 5 -5 0 31 -31
Twente (CR) 0 26 -26 0 41 -41
Veluwe (CR) 1 16 -14 2 21 -20
Achterhoek (CR) 2 12 -9 5 29 -23
Arnhem/Nijmegen (CR) 5 27 -22 6 35 -29
Zuidwest-Gelderland (CR) 0 6 -6 0 23 -23
Utrecht (CR) 5 43 -38 4 31 -27
Kop van Noord-Holland (CR) 0 18 -17 1 46 -45
Source: CBS.
Explanation of symbols

Table explanation


This table contains figures on the expenditures and per task (policy area) according to region and size (in number of inhabitants) in millions of euros and in euros per inhabitant. The presented figures are based on data that adhere to the definitions and classifications that municipalities themselves use in their administration. These data are supplied to Statistics Netherlands through the questionnaire called Information for Third Parties (Iv3). The directives for this questionnaire have been laid down in the Directive for Budgeting and Accounting for provinces and municipalities (BBV).
In 2017 the policy areas have been revised and these are now called tasks (before that they were called functions), and a direct comparison of the policy areas with earlier years is therefore no longer possible. In the administration of municipalities for the years 2017 and 2018 the classification of expenditures and revenues by task is sometimes revised, which could cause (small) shifts between tasks between the years 2017 and 2018.

Data available from: 2017

Status of the figures:
The figures in this table are provisional at the time of first publication.
The figures become definitive when figures for the following year are added to the series.

Changes as of 10 December 2025:
The provisional figures for 2024 have been added.
The figures for 2023 have been adjusted from provisional to definite.

When will new figures be published?
The new figures are published 12 months after the reporting period. The figures can be adjusted on the basis of the availability of new or updated source material. In general, the adjustments are small. The adjustments are made the moment a new annual figure is added to the series.

Description topics

Municipal accounts in million of euros
Figures based on the municipal accounts shown in million of euros.
Revenues
The revenues of the municipal accounts in million of euros.

The municipal revenues include received interest, sale of land, sale of goods and services, received subsidies, transfers and taxes by municipalities.
The revenues are recorded including internal settlements (including withdrawals from reserves and release of provisions).

The largest part of the municipal revenues consists of the government contribution received from the Municipalities Fund and the municipal taxes received.
Expenditures
The expenditures of the municipal accounts in million of euros.

The municipal expenditures include wages and salaries paid, interest charges, purchase of (non) durable goods and services (including energy costs and costs of hiring staff) and paid income transfers, paid investment contributions to governments and third parties and the land purchases.
Expenses are recorded including internal settlements (including depreciation, deposits in reserves and provisions).
Balance
The difference between the revenues and the expenditures of the municipal accounts in million of euros.
Municipal accounts in euro/inhabitant
Figures based on the municipal accounts shown in euro per inhabitant.
Revenues
The revenues of the municipal accounts in euro per inhabitant.

The municipal revenues include received interest, sale of land, sale of goods and services, received subsidies, transfers and taxes by municipalities.
The revenues are recorded including internal settlements (including withdrawals from reserves and release of provisions).

The largest part of the municipal revenues consists of the government contribution received from the Municipalities Fund and the municipal taxes received.
Expenditures
The expenditures of the municipal accounts in euro per inhabitant.

The municipal expenditures include wages and salaries paid, interest charges, purchase of (non) durable goods and services (including energy costs and costs of hiring staff) and paid income transfers, paid investment contributions to governments and third parties and the land purchases.
Expenses are recorded including internal settlements (including depreciation, deposits in reserves and provisions).
Balance
The difference between the revenues and the expenditures of the municipal accounts in euro per inhabitant.